Madonna's manager has confirmed the pop superstar is heading back to the studio to start work on a new album, just months after she suggested she had abandoned her music career because she doesn't have the "time or energy" to sing.

Madonna revealed earlier this year she is without a record deal and doesn't know how she will distribute her next album, adding she is "going to have to reinvent the wheel" with her next release.

The Material Girl also admitted she has put her filmmaking career ahead of her music recently as she has been so focused on new movie W.E., but her manager Guy Oseary has now confirmed the project is nearing completion and Madonna is planning to head back to the studio next month.

He writes in a series of posts on Twitter.com, "Madonna goes into the recording studio next month to begin work on (her) new album... She has a good idea which producers she will be working with... There is nothing to report in regards to (a) tour. You guys know how this works... first comes the album and next comes the (tour)."